The purpose of this study was to compare and analyze the tobacco tax policies of OECD countries based on the Word Health Organization(WHO) Framework Convention on Tobacco Control(FCTC). We reviewed the components of tobacco price policies by collecting data from the WHO and OECD. Major indicators included tax burden proportion, advalorem and specific taxes, price elasticity, and purchasing power. As new tobacco products have been increasingly developed and emerging, licensing and market monitoring system should be strengthened to prevent illicit trading. The post-tax proceeds from tobacco taxes should be used to reduce health disparities and support tobacco control and smoking cessation services.